Authorizes a real property tax exemption for active duty reservists

BILL NUMBER:S1629

Title of bill

An act to amend the real property tax law, in relation to tax exemptions for eligible reservists

Purpose

The purpose of this bill is to exempt reservists who have been called to active duty from property taxes provided that the local municipality wherein they reside shall enact a local law.

Summary of provisions

Section 1 defines "eligible reservist" as a reservist called to active duty by the President of the United States.

Section 2 Provides that real property owned by a reservist or reservist's family shall be exempt from taxation for city, village, town, part town, special district, or county purposes provided that the local municipality enacts a local law to that effect after a public hearing.

Section 3 Provides that the property must be the primary residence of the applicant. Any portion of the property not used as a residence shall be subject to taxation. This section also provides that to be eligible for this exemption the reservist must have been on active duty at least 90 consecutive days within the calendar year.

Section 4 Provides that the reservist shall be granted the exemption as authorized for the period of his or her active duty service.

Section 5 Provides that the application for exemption shall be filed with the assessor of the local municipality wherein he or she resides.

Section 6 Provides that no applicant who is an eligible reservist who by reason of such status is receiving any benefit under the provisions of this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.

Existing law

There is currently no real property tax exemption for members of the Military Reserve called to active duty.

Justification

As of February 5, 2003 approximately 2,000 reservists have been called to active duty from New York State. These reservists have been summoned from all parts of New York including: Albany, Long Island, Brooklyn, Niagara Falls and many other locations. The War on Terror and the War in Iraq and make it likely that more reservists will be called to active duty. This is especially true given the current policy of rotating front line units out of Iraq when their tours of duty end and replacing them with reserve and National Guard units. Reservists who serve their country must leave their regular employment, often for extended periods of time. These periods of active duty can result in financial hardships for military reservists

and their families. This bill is one way to ease that financial burden and to thank and reward Military Reserve personnel for their service to their country. This bill is not an unfunded mandate. This legislation authorizes local municipalities to grant property tax relief at their discretion should they desire to do so.

Legislative history

S.114A of 2008 01/07/04 Referred to Veterans, Homeland Security & Military Affairs 03/19/04 Amend and Recommit to Veterans, Homeland Security & Military Affairs 01/04/06 Referred to Veterans, Homeland Security & Military Affairs 01/03/08 Referred to Veterans, Homeland Security & Military Affairs S.103A of 2009 01/07/09 Referred to Veterans, Homeland Security & Military Affairs 03/17/09 Reported with Amendments and Committed to Finance 03/17/09 Print Number 103A 01/06/10 Referred to Veterans, Homeland Security & Military Affairs 06/01/10 Committee Discharged and Committed to Rules 06/01/10 Ordered to Third Reading Cal. 668 06/01/10 Passed Senate 06/01/10 Delivered to Assembly 06/02/10 Referred to Real Property Taxation

Fiscal implications

None to the State.

Local fiscal implications

None to the State.

Effective date

This act shall take effect immediately.